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Dilema Reformasi Perpajakan Pasca Terbit UU HPP terhadap PPN dan NPWP pada Era Post - Pandemic Imtiyaz Farras Mufidah
Jurnal Ekonomika dan Bisnis Vol 9 No 2 (2022): Jurnal Ekonomika dan Bisnis UNISS
Publisher : Fakultas Ekonomika dan Bisnis Universitas Selamat Sri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51792/jeb.Vol9.Jeb2.247

Tujuan penelitian ini adalah untuk menganalisis dilema reformasi perpajakan pasca terbit UU HPP terhadap PPN dan NPWP pada era post - pandemic. Terjadi reformasi setelah RUU (Rencana Undang-Undang) Harmonisasi Peraturan Perpajakan (HPP) menjadi UU HPP dengan kenaikan tarif PPN 10% menjadi 11% per tanggal April 2022. Hal ini menjadi dilematik bagi para pengusaha dan bagi masyarakat Indonesia. Dilema dari sisi pengusaha dikarenakan kondisi perekenomian yang belum stabil, sedangkan dari masyarakat berpengaruh pada penurunan daya beli. Selain itu, nomor integrasi NIK sebagai NPWP akan menjadi SIN (Single Identity Number). Penelitian ini menggunakan metode kualitatif deskripstif dengan studi literatur. Berdasarkan hasil penelitian ini kebijakan atas kenaikan tarif PPN bertujuan untuk meningkatkan pertumbuhan ekonomi dan integrasi NIK sebagai NPWP menjadi SIN untuk perbaikan administrasi perpajakan, perbaikan regulasi perpajakan, dan upaya peningkatan basis pada penerimaan pajak.

Implications of Digitalization of Accounting for the Development of the Accounting Curriculum Ardiansyah, Lalu Yayan; Imtiyaz Farras Mufidah; Anisaul Hasanah
International Journal of Islamic Business and Management Review Vol. 3 No. 2 (2023)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/ijibmr.v3i2.804

The rapid increase in digitalization of accounting has changed the business landscape calling for more innovative solutions. At the practitioner level, the use of fintech is a necessity, while at the academic level, fintech has not yet been fully implemented in the learning process. Accounting education must follow the circumstances to be able to produce quality output and be able to compete in the world of work. The aim of this research is to discuss the extent to which accounting digitalization has occurred, what areas are affected by accounting digitalization, the opportunities that arise as a result of accounting digitalization, the readiness of prospective accountants to face accounting digitalization, what changes need to be made to the accounting education curriculum. The method used in research is a qualitative method with the aim of explaining phenomena, attitudes, dynamics that show the actual situation. The data collection process in this research takes the form of observation, interviews, documentation and literature reviews from various written sources related to accounting digitalization. The findings of this research are that there are changes that need to be made by accounting at this time to include artificial intelligence technology such as AI, cloud systems, IoT, into the academic learning process, thereby improving workforce skills in their field when combined with the use of technology. Automation in accounting can reduce the share of work for accounting graduates, causing the demand for workers to decrease, even for technical matters with the help of applications. Digitalization of accounting using cloud computing systems makes it easier for financial decision makers

Peran Capacity Building Mpls (Masa Pengenalan Lingkungan Sekolah) Di SMK Ngesti Widhi Husada Kendal Sri Supriyati; Imtiyaz Farras Mufidah; Cahyo, Septian Dwi
Jurnal AbdiMas Ekonomi Terapan Vol. 2 No. 1 (2024): JURNAL ABDIMAS EKONOMI TERAPAN
Publisher : Jurnal AbdiMas Ekonomi Terapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.45681/jamet.v2i1.38

Penelitian ini bertujuan untuk men-sosialisasikan capacity building pada siswa, karena era teknologi dunia pendidikan yang semakin modern harus bisa beradaptasi dengan pengaruh globalisasi. Diharapkan setiap siswa tidak hanya memiliki kecerdasan secara intelektual, melainkan harus memiliki integritas moral dan tanggung jawab sosial. Permasalahan umum yang masih terjadi tentang kondisi dunia pendidikan sangat memperhatinkan dengan adanya penyimpangan sosial, seperti kasus bullying, maupun tawuran antar sekolah. Hal ini pendidikan karakter menjadi isu strategis dalam dunia pendidikan di Indonesia. Berdasarkan kondisi yang semakin kompleks, maka peran capacity building MPLS tentang pendidikan karakter di sekolah sangat diperlukan. Kegiatan yang perlu diterapkan dalam pendidikan karakter di sekolah yakni integrasi dalam kurikulum, kegiatan ekstrakulikuler, guru teladan, dan sistem penghargaan serta konsekuensi.

Peran Tax Amnesty Jilid III terhadap Kepatuhan Wajib Pajak Imtiyaz Farras Mufidah; Nurifa Laksmitasari Azizah; Feri Tristiawan
AKUA: Jurnal Akuntansi dan Keuangan Vol. 4 No. 3 (2025): Juli 2025
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v4i3.5082

The purpose of this study is to determine the urgency of the Tax Amnesty program, which has been re-implemented by the government. The Tax Amnesty Program Volume III is expected to be effective in improving taxpayer compliance and increasing tax revenue, as well as impacting the Indonesian economy as a whole. This study uses a qualitative method with a literature study approach. Data collection for the literature study includes journals, books, and online news articles relevant to the case topic or research problem. It is known that tax compliance and assets are still common problems that are not reported honestly to tax authorities. A crucial problem is that many Indonesians' assets are placed abroad. It is indicated that Indonesians, as asset owners, have a distrust of tax authorities. Consequently, tax revenue realization has decreased compared to the previous year. In Indonesia, the Tax Amnesty program has been implemented twice previously (2016 and 2022), and the public tends to underestimate tax policies. In 2025, the Tax Amnesty policy will be implemented again in Indonesia, namely Tax Amnesty Volume III. The Tax Amnesty Program Volume III is concluded to have both positive and negative aspects. On the positive side, the policy provides an opportunity to improve tax compliance and helps increase state revenue. The downside is that it is considered ineffective and potentially unfair to taxpayers who have been compliant from the start. Given the various challenges facing Tax Amnesty Volume III, it is hoped that there will be sound education and a clear law enforcement strategy. This will be a positive step in strengthening the national tax system and increasing state revenues sustainably.

Peran Capacity Building Mpls (Masa Pengenalan Lingkungan Sekolah) Di SMK Ngesti Widhi Husada Kendal Sri Supriyati; Imtiyaz Farras Mufidah; Cahyo, Septian Dwi
Jurnal AbdiMas Ekonomi Terapan Vol. 2 No. 1 (2024): JURNAL ABDIMAS EKONOMI TERAPAN
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM), Universitas Selamat Sri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.45681/jamet.v2i1.38

Penelitian ini bertujuan untuk men-sosialisasikan capacity building pada siswa, karena era teknologi dunia pendidikan yang semakin modern harus bisa beradaptasi dengan pengaruh globalisasi. Diharapkan setiap siswa tidak hanya memiliki kecerdasan secara intelektual, melainkan harus memiliki integritas moral dan tanggung jawab sosial. Permasalahan umum yang masih terjadi tentang kondisi dunia pendidikan sangat memperhatinkan dengan adanya penyimpangan sosial, seperti kasus bullying, maupun tawuran antar sekolah. Hal ini pendidikan karakter menjadi isu strategis dalam dunia pendidikan di Indonesia. Berdasarkan kondisi yang semakin kompleks, maka peran capacity building MPLS tentang pendidikan karakter di sekolah sangat diperlukan. Kegiatan yang perlu diterapkan dalam pendidikan karakter di sekolah yakni integrasi dalam kurikulum, kegiatan ekstrakulikuler, guru teladan, dan sistem penghargaan serta konsekuensi.

Pengaruh Layanan Samsat Keliling, E-Samsat, Sanksi Perpajakan dan Kesadaran terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor di Kabupaten Batang Fitri Maysaroh; Feri Tristiawan; Imtiyaz Farras Mufidah
AKUA: Jurnal Akuntansi dan Keuangan Vol. 5 No. 1 (2026): Januari 2026
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v5i1.6108

The level of motor vehicle taxpayer compliance is still not optimal. This is still found in motor vehicles in Batang Regency that do not pay taxes, either due to deliberate factors or administrative and technical constraints. This study aims to examine the effect of mobile Samsat services, E-Samsat, tax sanctions, and awareness on taxpayer compliance in Batang Regency. This study uses a quantitative method by conducting a sampling survey from a number of populations and using a questionnaire. The analysis tool used IBM SPSS Statistics 25. Based on the results of the study, the mobile Samsat service does not have a significant effect on taxpayer compliance. Due to the limited number of mobile Samsat units and operating hours, it is hoped that the Batang Regency government will take a policy of extending operating hours, especially on holidays. E-Samsat does not have a significant effect on taxpayer compliance. Due to the lack of socialization and impacting application access is hampered by server downtime. Taxpayers feel the procedure is too complicated, it is hoped that the Batang Regency government will hold e-Samsat socialization. Tax sanctions have a positive and significant effect on taxpayer compliance. The stricter the sanctions applied by the tax authorities, the higher the level of taxpayer compliance. Taxpayer awareness has no significant impact on taxpayer compliance, due to a lack of knowledge and understanding of the importance of taxes. Local governments must consistently support the public in improving taxpayer compliance through proactive service innovations, friendly, accountable, and customer satisfaction-oriented services.

Pengaruh Good Corporate Governance dan Corporate Social Responsibility terhadap Penghindaran Pajak dengan Profitabilitas sebagai Variabel Moderasi Nurifa Laksmitasari Azizah; Imtiyaz Farras Mufidah; Milatina Laksmita Dewi
AKUA: Jurnal Akuntansi dan Keuangan Vol. 5 No. 1 (2026): Januari 2026
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v5i1.6533

This study examines food and beverage companies listed on the Indonesia Stock Exchange during the 2021–2024 period. The research applies a quantitative approach using secondary data obtained from annual reports and corporate sustainability reports. Purposive sampling was employed to select the research sample, while data analysis was conducted using multiple linear regression and moderated regression analysis. The findings reveal that corporate social responsibility and good corporate governance significantly affect tax evasion practices. In addition, profitability, measured by Return on Assets, is proven to moderate the relationship between corporate social responsibility, good corporate governance, and tax evasion. Firms with higher profitability demonstrate stronger governance and social responsibility effects in reducing tax avoidance behavior. These results indicate that effective governance structures and increased corporate social responsibility can minimize tax evasion, particularly in highly profitable companies. This study contributes to the accounting and taxation literature and provides insights for corporate managers, regulators, and policymakers in formulating strategies to enhance tax compliance and transparency.

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